2013 New Mexico Statutes
Chapter 7 - Taxation
Article 24B - Special County Hospital Gasoline Tax
Section 7-24B-7 - Referendum requirements. (1993)

A.   The ordinance shall not go into effect until after an election is held and a simple majority of the qualified electors of the county voting in the election vote in favor of imposing the special county hospital gasoline tax.  The governing body shall provide for an election on the question of imposing the tax within sixty days after the date the ordinance is adopted. The question may be submitted to the qualified electors and voted upon as a separate question in a general election or in any special election called for that purpose by the governing body.  A special election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for general elections.  If the question of imposing a special county hospital gasoline tax fails, the governing body shall not again propose a special county hospital gasoline tax for a period of one year after the election.   

B.   A single election may be held on the question of imposing a special county hospital gasoline tax as authorized in the Special County Hospital Gasoline Tax Act, on the question of imposing a special county hospital gross receipts tax as authorized in the Special County Hospital Gross Receipts Tax Act and on the question of imposing a mill levy pursuant to the Hospital Funding Act [4-48B-1 NMSA 1978].